Business tax – guidance

New State Pension: information for employers and trustees with open, contracted-out defined benefit pension schemes

This guidance is for employers and trustees on the ending of contracting-out of the additional State Pension from 6 April 2016.

Documents

Employers: Were you one of the 2,500 private sector employers who offered a salary-related pension scheme?

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Employers: Ending contracting-out for defined benefit private sector pension schemes

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Employees: Important changes to your National Insurance contributions and State Pension from April 2016

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Employees: Changes to the State Pension and the effect on workplace pensions

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Trustees of contracted-out schemes: Impact of the end of contracting-out from 6 April 2016

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Trustees of contracted-out schemes: Ending contracting-out of the additional State Pension

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Welsh: Cyflogwyr: A ydych chi’n un o 2,500 o gyflogwyr sector breifat sy’n cynnig cynllun pensiwn yn berthnasol i gyflog?

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Welsh: Cyflogwyr: Dod ac eithrio i ben ar gyfer cynlluniau pensiwn Budd-dal Diffiniedig sector breifat

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Welsh: Gweithwyr: Newidiadau pwysig i’ch cyfraniadau Yswiriant Gwladol a Phensiwn y Wladwriaeth o fis Ebrill 2016

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Welsh: Gweithwyr: Newidiadau i Bensiwn y Wladwriaeth ar effaith ar bensiynau gweithle

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Welsh: Ymddiriedolwyr cynlluniau eithrio: Effaith ar ddiwedd ar eithrio o 6 Ebrill 2016

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Welsh: Ymddiriedolwyr cynlluniau eithrio: Diwedd eithrio o Bensiwn ychwanegol y Wladwriaeth

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Detail

From 6 April 2016, when the new State Pension was introduced, contracting-out of the additional State Pension ended. This guidance explains the impact of this change for employers, employees and trustees.

For employers

This guidance is for the 2,500 private sector employers who offer an open contracted-out salary related pension scheme. The fact sheet explains what the changes are and what employers must do to following the closure of the additional State Pension and the end of contracting-out for defined benefit pension schemes from April 2016.

Employers can supplement their own information with the attached information for employees when making changes to their salary related pension scheme and dealing with the end of contracting-out. The guidance explains how the closure of the additional State Pension from April 2016 affects employees in contracted-out pension schemes.

For trustees

This guidance explains how the closure of the additional State Pension from April 2016 affects trustees of open, contracted-out defined benefit pension schemes.